Manufacture - whether the activity of conversion of edible oil...
Converting and labeling edible oil from tankers to retail packs isn't manufacturing; repacked oil isn't dutiable.
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Central ExciseFebruary 7, 2017Case LawsAT
Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable to duty? - Held NO - AT